首页|元宇宙税收全景治理模式的实践探索与蓝图构建——基于场景应用实践的分析

元宇宙税收全景治理模式的实践探索与蓝图构建——基于场景应用实践的分析

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元宇宙在蓬勃发展的过程中,对原有主要以实体经济为征管对象的税收治理产生深远影响.目前国内外在行政和税务领域都针对"元宇宙+政务"及"元宇宙+税务"的应用场景开展了一系列探索.本文阐述了元宇宙提升税收治理效能、推进政府数字化转型的必要性与可行性,并对厦门税务部门探索的元宇宙涉税场景进行分析,研究当前限制元宇宙在税务领域深度应用的相关因素,在此基础上,设想并尝试构建元宇宙税收全景治理的蓝图,以期为后续完善税收治理现代化体系提供新视角与新路径.
A Practical Exploration and Blueprint Construction of the Metaverse Tax Panoramic Governance Model:An Analysis of Scenario-Based Application Practices
In the process of vigorous development,the metaverse has had a profound impact on tax governance that mainly focused on the real economy.At present,both domestic and foreign administrations and tax fields have conducted a series of explorations for the application scenarios of"Metaverse+Government"and"Metaverse+Taxation".The paper elaborates on the necessity and feasibility of the metaverse in improving tax governance efficiency and promoting government digital transformation,analyzes tax-related scenarios of the metaverse explored by Xiamen Tax Service,studies the relevant factors that currently limit the in-depth application of the metaverse in tax field,and based on this,the paper attempts to construct a blueprint for the panoramic governance of metaverse taxation,providing a new perspective and path for the subsequent improvement of tax governance modernization system.

MetaverseTax governanceDigital economyTechnology ethics

王佳龙、刘泽瑜、陈茹佳

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国家税务总局厦门市海沧区税务局

元宇宙 税收治理 数字经济 科技伦理

2024

国际税收
中国国际税收研究会,深圳市国际税收研究会,中国税务杂志社

国际税收

CHSSCD北大核心
影响因子:1.117
ISSN:1006-3056
年,卷(期):2024.(3)
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